https://www.taxtmi.com/acts?id=19952 Article 4 defines key terms for the India-San Marino DTAA, including territorial scope of "India," the territory of "San Marino," and the competent authority for each Party. It defines "person," "company," "publicly traded company," "principal class of shares," "recognised stock exchange," "collective investment fund or scheme," "public collective investment fund or scheme," "tax," "requesting Party," "requested Party," "information gathering measures," and "information." Undefined terms take their meaning from the domestic law of the applying Party unless context or agreed common meaning under Article 10 provides otherwise, with tax-law meanings prevailing. en-us Thu, 20 Aug 2015 11:19:20 +0530 Sat, 08 Feb 2025 13:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19952 Article 4 defines key terms for the India-San Marino DTAA, including territorial scope of "India," the territory of "San Marino," and the competent authority for each Party. It defines "person," "company," "publicly traded company," "principal class of shares," "recognised stock exchange," "collective investment fund or scheme," "public collective investment fund or scheme," "tax," "requesting Party," "requested Party," "information gathering measures," and "information." Undefined terms take their meaning from the domestic law of the applying Party unless context or agreed common meaning under Article 10 provides otherwise, with tax-law meanings prevailing. Act-Rules DTAA Thu, 20 Aug 2015 11:19:20 +0530 https://www.taxtmi.com/acts?id=19952